NO.PZ2023020602000160
问题如下：
Assume U.S. GAAP applies unless otherwise noted. Which of the following best describes taxes payable?选项：
A.Total liability for current and future taxes B.Expense based on current period pre-tax income C.Tax return liability resulting from current period taxable income解释：
Taxes payable is the current liability resulting from the current period taxable income based on taxable income.tax payable 不就是本期应该付的税吗 为什么说是liability？那financil reporting对应的 income tax expense又是什么，不是I/S上的值吗?这俩不是可以对应吗?income tax expense-△DTL+△DTA=current tax expense=tax payable，前面三个都是I/S的数，怎么最后得到的是个liability？
